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2018 CAFR
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Annual Comprehensive Financial Report
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2018 CAFR
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NONMAJOR CAPITAL PROJECTS FUNDS <br />Nonmajor Capital Projects Funds are used to account for financial resources to be used for the acquisition or <br />construction of major capital facilities. <br />State -Aid Construction Fund — used to account for state -aid allotments used by the City for improvement <br />projects to thoroughfare roads within the City. <br />Revolving Acquisition Loan Fund (RALF) Funded Projects Fund — This fund is used to account for <br />resources and expenditures related to the purchase of property for future state road development. <br />Trott Brook Cemetery Perpetual Care Fund — used to account for perpetual care fees collected on the sale of <br />cemetery plots in Trott Brook Cemetery. <br />Park Improvement Fund — used to account for all park dedication fees to be used for land acquisition and park <br />development. <br />Parking Ramp Maintenance Fund — used to account for all expenditures that the City incurs to operate, <br />maintain, and repair the parking ramp with costs to be allocated to the affected users. <br />Sunwood Drive Realignment Fund — used to account for all costs that are associated with the realignment of <br />Sunwood Drive within The COR. <br />2014 Capital Equipment Fund — used to account for resources and expenditures related to the 2014 purchases <br />of capital equipment. <br />Landfill Fund — Used to account for certain landfill -related revenue, the expenditures the City may incur in <br />relation to the landfill, and any other expenditures for improvements providing a benefit to the entire city. The <br />fund does not present a potential liability for landfill closure and post closure care costs as defined by GASB <br />Statement No. 18 as the landfill is not owned by the City. <br />Equipment Revolving Fund — used to account for resources to finance the replacement of city equipment, <br />vehicles, and/or building facilities. <br />Fire Station #2 Fund — used to account for the resources used to finance the construction of the city's second <br />fire station. <br />121 <br />
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